Revenues · Use of Money & Property
3400 Use of Money & Property
Since 2026.03
- What it is
- Use of money and property includes investment earnings, interest, rents, and royalties derived from city resources.
- Accounting note
- Allocate investment earnings per policy; reconcile to investment statements; maintain rent rolls.
- Examples
- Interest earnings; rental income; royalties.
- Do not use for
- Proceeds from sale of assets (often other financing sources/uses).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 19 R05 Investment IncomeGENREV_INVEST_EARN General column when the function is 0000, Functional column otherwise. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R38 Investment IncomeINVEST_EARN |
| Internal service funds | Form 03 R13 Investment IncomeINVEST_EARN |
| Fiduciary funds (pension trust example) | Form 30.5 R08 InterestPEN_INVEST_INT Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.